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Excel is used to solve a number of assigned problems.

3 credits Pre-requisite: Grade of C or better in ACC102 or ACC201.

3 credits ART105 Illustration, Materials, and Techniques is a studio course which introduces students to a variety of materials and techniques appropriate for use in the field of illustration.

Using Financial Accounting Standards Board (FASB) pronouncements and guidelines, the complex relationship between reporting methods and statements is examined.

Other topics studied include asset valuations, revenue recognition, inventory valuation, acquisition and disposal of property, plant and equipment, depreciation and depletion, and intangibles. ACC202 Accounting IV covers investments in debt and equity securities, debt and equity financing activities, pensions and other compensation issues, contingencies, earnings per share, accounting changes and error corrections, cash flow statement, and analysis of financial statements.

The three letters designate the discipline area of the course. Courses are listed according to subject area, which are listed alphabetically.

Courses with numbers of 100 or less carry credits but may not be used to satisfy degree or certificate requirements.

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